BARNES v. COMMISSIONER

Docket No. 6141-72.

32 T.C.M. 883 (1973)

T.C. Memo. 1973-189

Eva L. Barnes v. Commissioner.

United States Tax Court.

Filed August 27, 1973.


Attorney(s) appearing for the Case

Eva L. Barnes, pro se, 425 Country Lane, Louisville, Ky. James Silhasek, for the respondent.


Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined the following deficiencies and additions to tax in petitioner's Federal income taxes for the calendar years 1966 through 1970:

                               Additions to Tax
  Year         Deficiency   § 6651(a)1  § 6653(a)

  1966 ......  $ 866.00     $ 216.50              $ 43.30
  1967 ......    866.00       216.50       ...

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